文章基本信息

标题：The Implementation of IFRS in the Turkish Insurance Industry
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作者：Yigit Bora Senyigit ; Yigit Bora Senyigit
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：294-300
DOI：10.1016/j.sbspro.2012.09.048
语种：English
出版社：Elsevier
摘要：AbstractThe global shift to International Financial Reporting Standards (IFRS) is fundamentally changing the way insurance companies present their business and the way their financial statements are judged by decision makers. The purpose of this study is to examine and disclose the effects of international developments in financial reporting, particularly the use of IFRS, on insurance financial reporting in Turkey. Insurance companies operated in Turkey have started to implement Turkish translation of IFRS called Turkish Accounting Standards (TMS) since January 1, 2008. Therefore, the research is conducted on the adoption of TMS in insurance companies in Turkey. This study explains the changes occurred and expected changes in insurance financial reporting in Turkey.
关键词：Insurance;IFRS;Financial reporting;Fair value;Turkey